Cross-empowerment of state GST officials doesn’t require issuance of separate notification: Kerala HC

Pinnacle Vehicles And Services Private Limited Vs Joint Commissioner (Kerala High Court) Kerala High Court held that there is no need for issuance of separate notification for cross-empowerment for authorising state GST officials as proper officer for the purpose CGST Act. Accordingly, writ disposed of. Facts- The petitioner is essentially aggrieved by authorisation and show cause notice, respectively, served on it in connection with proceedings initiated against u/s. 74 of the Central Goods and Services Tax Act. In the writ petition, the main challenge was essentially with regard to the juris...